Section 4(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.4

Section 4(1)(a) falls under section 4 of the Income-tax Act, 1961, which corresponds to section 4 (Charge of income-tax) of the Income-tax Act, 2025.

Read section 4 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

47 judgments on BharatTax turn on Section 4(1)(a).

Judgments on Section 4(1)(a)

Commissioner of Cental Excise and Service Tax Rohtak vs. M/S. Merino Panel Product Ltd

C.A. No.-006891 - 2018Supreme Court05 Dec 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 4Section 4(1)Section 4(1)(a)Section 4(1)(b)Section 4(3)(b)

The Commissioner of Central Excise, Customs and Service Tax, Calicut vs. M/S. Cera Board and Doors, Kannur, Kerala

The appeals are disposed of accordingly

C.A. No.-007240-007248 - 2009Supreme Court19 Aug 2020

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

Section 11ASection 11A(1)Section 35L(1)(b)

Commissioner of Gift Tax vs. M/S Jindal Equipment Leasing &

The appeals are allowed in the above terms

GTA/1/2005HC Delhi29 Jan 2018
Section 16Section 16(1)Section 4(1)(a)

Commissioner of Gift Tax vs. Ramesh Suri

GTA/3/2006HC Delhi16 Jan 2018
Section 2Section 2(24)Section 4Section 4(1)(a)

M/S. K.R.C.D. (I) Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed

C.A. No.-006709-006709 - 2004Supreme Court23 Apr 2015

M/S. K.R.C.D. (I) Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed

C.A. No.-006709-006709 - 2004Supreme Court23 Apr 2015

Commnr. of Central Excise, Hyderabad vs. M/S. Detergents India Ltd

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

Commnr. of Central Excise, Hyderabad vs. M/S. Detergents India Ltd

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

Commissioner of Income Tax, Raipur vs. M/S Simplex Fabricators, Bhilai

The appeal is dismissed

ITA/20/2004HC Chhattisgarh28 Jan 2015
For Appellant: Commissioner, Income Tax
Section 2Section 260ASection 4(1)(a)

Emtici Engineering Ltd vs. Asstt.Commissioner of Gift Tax

The appeal stands disposed of accordingly

TAXAP/372/2002HC Gujarat24 Dec 2014
Section 144(3)Section 144BSection 260ASection 4(1)(a)

M/S Fabio Exports vs. The State of Karnataka

In the result, I pass the following:

WP/61346/2012HC Karnataka29 Nov 2012

Bench: The Hon’Ble Mr. Justice N. Ananda Writ Petition No.61346/2012 & Writ Petition No.61401/2012 Between 1. M/S. Fabio Exports 1St Floor, Swastik Complex, Opp. Apmc, Hospet. By Its Partners Petitioners No.2 & 3 2. K.V. Nagaraj S/O. K.Gopasetty, Partner Of Petitioner No.1 Firm, Age: 37 Years, Occ: Business, R/O 1St Floor, Swastik Complex, Opp. Apmc, Hospet. 3. Kvn Govindaraju S/O K.Gopalsetty Age: 37 Years, Occ: Business, R/O 1St Floor, Swastik Complex, Opp. Apmc, Hospet. ... Petitioners (By Sriyuths.K.L.Patil & S.S.Beturmath, Advs.) & 1. The State Of Karnataka Rep. By Its Secretary, Commerce & Industries Department (Ssi, Mines & Textile) Vikas Soudha, Bangalore – 560 001.

Section 21Section 379

Khoday Distilleries Ltd vs. Commissioner of Income Tax and Anr

CIVIL APPEAL No. 6654/2008Supreme Court14 Nov 2008

Bench: 2 Judges

Section 2Section 4(1)Section 4(1)(a)

M/S Khoday Distilleries Ltd vs. Commissioner of Income Tax

C.A. No.-006654-006654 - 2008Supreme Court14 Nov 2008
Section 2Section 4(1)Section 4(1)(a)

Commnr. of Central Excise, Jaipur vs. M/S. Scan Synthetics Ltd

C.A. No.-004246-004246 - 2002Supreme Court28 Feb 2008
For Respondent: M/s. Scan Synthetics Ltd
Section 11ASection 14ASection 35LSection 4(1)(a)

Commnr. of Central Excise, Jaipur vs. M/S.Rajasthan Spg.&Wvg Mills Ltd, Etc.Etc

C.A. No.-000735-000744 - 2002Supreme Court28 Nov 2007
For Respondent: M/s.Rajasthan Spg. & Wvg. Mills Ltd.,Etc. Etc
Section 4(1)Section 4(1)(a)

M/S. Siddartha Tubes Ltd vs. Commissioner of Central Excise

In the result, there is no merit in this civil appeal and the same is

C.A. No.-002560-002560 - 2005Supreme Court16 Dec 2005
For Respondent: Commissioner of Central Excise, Indore (MP)
Section 35Section 4Section 4(1)(a)

Proctor & Gamble Hygiene&Health Care Ltd vs. Commnr. of Central Excise, Bhopal

C.A. No.-003844-003844 - 2000Supreme Court28 Nov 2005
For Respondent: Commissioner of Central Excise,Bhopal
Section 11A(1)Section 2Section 35

Commnr.of Central Excise, Merrut-I vs. M/S. Delhi Bisleri Mineral Co. Ltd

The appeals are dismissed with no order as to costs

C.A. No.-000772-000772 - 2001Supreme Court27 Jul 2005
For Respondent: Bisleri International Private Limited
Section 35Section 4(1)(a)

M/S. Saci Allied Products Ltd., U.P vs. Commissioner of Central Excise, Meerut

CIVIL APPEAL No. 5854/1999Supreme Court26 Apr 2005

Bench: 3 Judges

Section 4Section 4(1)(a)Section 4(1)(b)Section 40

Commissioner of Central Excise, Belgaum vs. M/S. Akay Cosmetics Pvt. Ltd

C.A. No.-003792-003803 - 2000Supreme Court01 Apr 2005
For Respondent: M/s Akay Cosmetics Pvt. Ltd
Section 35Section 4Section 4(1)(a)Section 4(4)(c)Section 4(4)(d)